Mobile Advertising is considered to be an unlimited industry in business opportunities, and the relative chain in Taiwan has become mature. When the technology has improved a lot, we should come up with a business model to maximize the potential of mobile advertising. This article focus on the factor of mobile acceptance, and analysis the relationship between acceptance and advertising effect. Also, we observe the effects of involvement and the structure of mobile advertising. We obtained some conclusions as following. 1. The factors that affect mobile advertising are utility, context, the sacrifice of controlling, the cost of receiving and the degree of trust. Especially we view context and the degree of trust are the most important factors of all. 2. The acceptance of mobile advertising will affect the attitude towards advertising, the attitude towards brand and the intention of purchasing.3. The adjust function of involvement between acceptance and advertising effects is not significant. 4. The adjust function of the structure of mobile advertising between acceptance and advertising effects is also not significant.